The Effect of SAP System Utilization on Digital Financial Management Efficiency: An Empirical Study at the Treasury Department of PT Pelindo Multi Terminal

Authors

  • Desmon Siagian Politeknik Negeri Medan, Indonesia
  • Katrin Jenny Sirait Universitas Sumatra Utara, Indonesia
  • Azwar Anas Manurung STIE IBMI Medan, Indonesia
  • Jamardua Haro Politeknik Negeri Medan, Indonesia
  • Irwan Nopian Sinaga STIE IBMI Medan, Indonesia

DOI:

https://doi.org/10.24256/kharaj.v8i3.12415

Keywords:

SAP System Utilization, Digital Financial Management, Enterprise Resource Planning, Financial Reporting Accuracy, Treasury Operations

Abstract

This study examines the relationship between SAP System Utilization and Digital Financial Management Efficiency within the Treasury Department of PT Pelindo Multi Terminal, focusing on Transaction Processing Efficiency, Financial Reporting Accuracy, and Treasury Operational Readiness. A quantitative explanatory design was employed using field data collected from employees directly involved in SAP-supported treasury and financial activities. Data were analyzed using descriptive statistics, Cronbach’s Alpha, simple linear regression, and the coefficient of determination (R²). The results indicate that SAP System Utilization has positive and statistically significant relationships with Transaction Processing Efficiency (β = 0.684, p < 0.001), Financial Reporting Accuracy (β = 0.651, p < 0.001), and Treasury Operational Readiness (β = 0.592, p < 0.001). The corresponding R² values were 0.468, 0.424, and 0.351, respectively. Transaction Processing Efficiency demonstrated the strongest relationship. These findings suggest that effective utilization of existing SAP infrastructure is important for improving digital financial management. Organizations should therefore strengthen user competency, process standardization, and consistent system utilization alongside technological investment.

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Published

2026-09-24

How to Cite

Siagian, D., Katrin Jenny Sirait, Azwar Anas Manurung, Jamardua Haro, & Irwan Nopian Sinaga. (2026). The Effect of SAP System Utilization on Digital Financial Management Efficiency: An Empirical Study at the Treasury Department of PT Pelindo Multi Terminal. Al-Kharaj: Journal of Islamic Economic and Business, 8(3). https://doi.org/10.24256/kharaj.v8i3.12415

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